Uma Contribuição à Contabilidade das Sociedades Cooperativas: Estudo de Caso sobre a Contabilização dos Atos Cooperativos e não Cooperativos em uma Cooperativa de Produção Vinícola do Sul do Brasil, de Acordo com a Norma Brasileira de Contabilidade - NBC T 10.8.

The main goal of this study is to contribute to the understanding of the appropriate accounting treatment of the operations in cooperatives, which differentiates them from other Brazilian commercial societies. This treatment is objectively examined under the lens of the norm NBC T 10.8 of Federal Council of Accounting, which determines distinction between cooperative acts and non-cooperative acts. The theoretical foundation of this paperwork is centered in examining, from both the cooperative doctrine and the accounting theory viewpoint, the issues related to the origin, nature and purpose of the cooperatives, as well as the accounting regulation applicable to them. The author developed a method to treat adequately the norm NBC T 10.8 and applied it to a case study of a wine producer cooperative in southern Brazil. As a result of this work, it is demonstrated that NBC T 10.8 eliminated a historical deficiency that permeated the accounting practice in cooperatives, whose accounting procedures - implicit in both technical and scientific content in NBC T 10.8 ¿ are presented in a detailed manner.

Jardim da esperança: "a outra escola das camadas populares": análise de um caso

Este trabalho é resultado de uma pesquisa exploratória. Pesquisa esta, que tem como pressuposto bãsico, a vinculação entre educação e reprodução da força de trabalho. E tambem como educação e consciência/não-consciência andam juntas. Preocupamo-nos basicamente como a questão consciência/educação é colocada para as camadas populares. Fizemos então a análise de caso para o "Jardim da Esperança". Conjunto feito para as camadas populares em Aracaju/Se. Observamos então como um dos elementos fundamentais para a reprodução do trabalho - a habitação, pela importância estratégica que assu me diante das outras necessidades, ê local privilegiado de educação/consciência. Local que é tomado pela burguesia. Levantamos a história do "Jardim da Esperança", atraves dos jornais, o que nos levou a uma constatação prelimi nar, qual seja: os projetos educativos, destinados as camadas populares, são sempre desmobilizantes políticos dessas mesmas camadas.

The rite of passage from regular to connoisseur consumer: the role of the taste transformation ritual in the specialty coffee context

Apesar de o campo da cultura de consumo ter abordado o papel do ritual no consumo, definindo e descrevendo este constructo e explicando suas dimensões, significados culturais, elementos, componentes e práticas, assim como revelando a diferenciação nas práticas dos consumidores, nenhuma pesquisa ainda identificou como os consumidores, por meio de práticas de ritual, estabelecem e manipulam suas próprias diferenciações em relação a outros consumidores durante o rito de passagem deles de uma categoria cultural de pessoa para outra. Tendo como base conceitos-chaves da teoria sobre ritual, minha pesquisa aborda o papel do ritual no consume de apreciação. Conduzindo um estudo etnográfico sobre consumo de apreciação de cafés especiais, eu realizei uma imersão no campo, visitando e observando consumidores em cafeterias independentes de destaque na América do Norte – Toronto, Montreal, Seattle e Nova York – de agosto de 2013 a julho de 2014. Eu também realizei uma imersão no contexto de cafés especiais no Brasil em Belo Horizonte e São Paulo, de agosto de 2014 a janeiro de 2015, para comparar e contrastar as culturas de consume de cafés especiais de Brasil, Estados Unidos e Canadá. Eu usei entrevistas longas, observação participante, netnografia, introspecção e análise histórica de artigos de jornais para coletar os dados, que foram interpretados utilizando a abordagem hermenêutica, comparando os consumidores em diferentes estágios durante o rito de passagem de apreciação. Para estender meu entendimento sobre o consumo de apreciação, eu também coletei dados sobre o contexto de consumo de vinho. Nesta tese, eu introduzo a ideia de ritual de transformação do gosto, teorizando sobre o processo do rito de passagem de apreciação, que converte consumidores regulares em consumidores apreciadores. Minha pesquisa revela que consumidores apreciadores são amadores em diferentes estágios do rito de passagem de apreciação. Eles se transformam pelo estabelecimento e reforço de oposições entre o consume de massa e de apreciação. O ritual de transformação do gosto envolve os seguintes elementos: (1) variação nas escolhas de produtos de alta qualidade, (2) o lugar para realizar a degustação, (3) o momento da degustação, (4) o ato de degustar, (5) investimento de tempo e dinheiro, (6) aumento do capital subcultural e social, (7) perseverança no rito de passagem. Os consumidores apreciadores participam da comunidade de consumo de apreciação. Essa comunidade heterogênea é composta por profissionais excelentes, apreciadores e consumidores regulares. As forças que direcionam a comunidade, de acordo com o que foi identificado no estudo, são a produção de capital social e subcultural, emulação do profissional e das práticas de ritual de consumo, tensões de performance entre os membros da comunidade, amizade comercial e jogo de status. Eu desenvolvo uma ampla consideração teórica que desenvolve e estende um número de conceitos em relação a ritual e consumo, gosto, comunidade heterogênea e consumidores apreciadores.

Effect of the estufagem process on the chemical constituents of Madeira wines

Madeira wine is a product of well-established reputation, whose aroma and flavour is the result of unique combinations. Particularly, its maturation may include estufagem, wherein wine is usually heated at 45 °C for three months. During this period, several chemical changes may occur, so it is essential to assess its impact on the wine. In this sense, the main objective of the thesis was to evaluate the effect estufagem on the chemical constituents of Madeira wine, specifically on those molecules potentially important in the development of its typical features. Firstly, analytical methodologies capable of determining the target compounds, combining precision and reproducibility to execution effectiveness, were developed. Then various monovarietal Madeira wines were analysed during estufagem under standard and overheating conditions in order to assess its effect. The following compounds were evaluated: furans, amino acids, biogenic amines, polyphenols, organic acids and volatile compounds. In addition, the total polyphenolic composition, the antioxidant potential and the colour of these wines were also evaluated. The results show that most constituents change due to the heating process. Particularly, the heating promotes the development of 5-hydroxymethylfurfural (HMF) in sweet wines submitted to estufagem at higher temperatures. Moreover, estufagem provides the decrease of most amino acids, suggesting their involvement in the formation of the bouquet of these wines. Regarding the total polyphenol content and antioxidant potential of these wines they do not seem to be greatly affected by the heating step, however most monomeric polyphenols decrease during this process. The thermal processing of Madeira wines favours the development of the volatile composition, especially of volatiles usually reported as typical aromas of Madeira wines. Finally, it was demonstrated that the thermal degradation of sugars, especially of fructose, promotes the emergence of volatile compounds identified in baked wines.

Color measurement using a smartphone applied to Madeira wines

Computer vision is a field that uses techniques to acquire, process, analyze and understand images from the real world in order to produce numeric or symbolic information in the form of decisions [1]. This project aims to use computer vision to prepare an app to analyze a Madeira Wine and characterize it (identify its variety) by its color. Dry or sweet wines, young or old wines have a specific color. It uses techniques to compare histograms in order to analyze the images taken from a test sample inside a special container designed for this purpose. The color analysis from a wine sample using an image captured by a smartphone can be difficult. Many factors affect the captured image such as, light conditions, the background of the sample container due to the many positions the photo can be taken (different to capture facing a white wall or facing the floor for example). Using new technologies such as 3D printing it was possible to create a prototype that aims to control the effect of those external factors on the captured image. The results for this experiment are good indicators for future works. Although it’s necessary to do more tests, the first tests had a success rate of 80% to 90% of correct results. This report documents the development of this project and all the techniques and steps required to execute the tests.

Olfactory perception threshold assessment of volatile acidity in Madeira wines

Madeira wine is a fortified wine with impact in the Madeira Island’s economy. Similarly to other wines, its acidity should be well controlled in order to ensure Madeira wine quality, mostly the volatile acidity. Due to Madeira wine complex flavour, it is crucial to get a better knowledge about the volatile acidity impact in its features, namely determine the perception limit of acetic acid and ethyl acetate, as both are the main contributors for volatile acidity. Firstly, the olfactory perception threshold of volatile acidity was assessed by a trained and an untrained panel, using 5 and 10 years-old Sercial and Malvasia wines. Moreover, the current work also presents the evolution of organic acids, acetic acid and ethyl acetate during 540 days of ageing of Madeira wines (Malvasia, Bual, Verdelho and Sercial), comparing the same wines aged by both traditional ageing processes: canteiro and estufagem. Other wine samples, aged in wood casks (canteiro) for at least 5 years, were also evaluated. HS-SPME followed by GC-MS analysis was used to determine ethyl acetate concentration and IEC-HPLC-DAD was used for the organic acids determination, including acetic acid. The results indicated that acetic acid and ethyl acetate olfactory perception threshold depends essentially on wine’s age. Concerning acetic acid, the untrained panel was in average 5.45 g/L (5 years-old) and 6.22 g/L (10 years-old). Training the expert panel to recognize acetic acid odour, the values decreased for 1.44 g/L (5 years-old) and 1.87 g/L (10 years-old), but still remained higher than the established volatile acidity legal limits. Ethyl acetate threshold was similar for both panels (in average 327.97 mg/L). Both compounds tend to increase exponentially with age, being more evident in sweet wines. Organic acids in young Madeira wines depend mostly on the nature of grape varieties, but this difference is minimized with wine ageing.

Relationship between antioxidant capacity and total phenolic content of red, rosé and white wines

Phenolic compounds are one of the most important quality parameters of wines, since they contribute to wine organoleptic characteristics such as colour, astringency, and bitterness. Furthermore, several studies have pointed out that many show biological properties of interest, related to their antioxidant capacity. This antioxidant activity has been thoroughly studied and a wide variety of methods have been developed to evaluate it. In this study, the antioxidant activity of commercial Terras Madeirenses Portuguese wines (Madeira Island) was measured by three different analytical methods: [1,1-diphenyl-2-picrylhydrazyl (DPPH) radical scavenging assay, 2,2′-azino-bis-(3-ethylbenzothiazoline-6-sulfonic acid (ABTSradical dot+)) radical cation decolourisation, and ferric reducing/antioxidant power (FRAP) for the evaluation of reducing power (PR) and correlate them with the total phenolic content determined with the Folin–Ciocalteu’s reagent using gallic acid as a standard. The total polyphenol concentration was found to vary from 252 to 1936 mg/l gallic acid equivalents (GAE). The antiradical activity varied from 0.042 to 0.715 mM Trolox equivalents and the antioxidant capacity varied from 344 to 1105 mg/l gallic acid equivalents (GAE). For the reduction power we obtained 3.45–3.86 mM quercetin equivalents.

Changes in volatile composition of Madeira wines during their oxidative ageing

The influence of the age in the volatile composition of Madeira wines made with Boal, Malvazia, Sercial and Verdelho varieties and aged in oak barrel during 1, 11 and 25 years old was been studied. For this purpose, the evolution of volatile compounds: higher alcohols, ethyl esters, fatty acids, furan compounds, enolic compounds, γ-lactones, dioxanes and dioxolanes, of the four most utilised varieties were determined using liquid–liquid extraction with dichloromeihane. Octan-3-ol was used as internal standard. The wines made with these varieties showed great differences in sugar content and small variations on pH and alcoholic degree. The results show that during ageing, the concentration of fatty acids ethyl esters, acetates and fatty acids decrease significantly contrarily to the great increase of ethyl esters of diprotic acids. There is a strong correlation between sotolon, 2-furfural, 5-methyl-2-furfural, 5-hydroxymethyl-2-furfural and 5-ethoxymethyl-2-furfural with wine ageing. These findings indicate that these compounds can be used as ageing wine markers. Among the molecules studied, sotolon [3-hydroxy-4,5-dimethyl-2(5H)-furanone] was one of the few molecules present in concentrations above the perception threshold in Madeira wines. 5-Eihoxymethyl-2-furfural formed from 5-hydroxymethyl-2-furfural and 2-furfural, derived from sugars, are also involved in the aroma of sweet fortified white wines aged in oxidative conditions. The sensory properties change significantly after long periods of conservation.

Multivariate analysis for the classification and differentiation of Madeira wines according to main grape varieties

In order to differentiate and characterize Madeira wines according to main grape varieties, the volatile composition (higher alcohols, fatty acids, ethyl esters and carbonyl compounds) was determined for 36 monovarietal Madeira wine samples elaborated from Boal, Malvazia, Sercial and Verdelho white grape varieties. The study was carried out by headspace solid-phase microextraction technique (HS-SPME), in dynamic mode, coupled with gas chromatography–mass spectrometry (GC–MS). Corrected peak area data for 42 analytes from the above mentioned chemical groups was used for statistical purposes. Principal component analysis (PCA) was applied in order to determine the main sources of variability present in the data sets and to establish the relation between samples (objects) and volatile compounds (variables). The data obtained by GC–MS shows that the most important contributions to the differentiation of Boal wines are benzyl alcohol and (E)-hex-3-en-1-ol. Ethyl octadecanoate, (Z)-hex-3-en-1-ol and benzoic acid are the major contributions in Malvazia wines and 2-methylpropan-1-ol is associated to Sercial wines. Verdelho wines are most correlated with 5-(ethoxymethyl)-furfural, nonanone and cis-9-ethyldecenoate. A 96.4% of prediction ability was obtained by the application of stepwise linear discriminant analysis (SLDA) using the 19 variables that maximise the variance of the initial data set.